United States v. Delaware Department of Insurance

IN THE UNITED STATES DISTRICT COURT FOR THE DISTRICT OF DELAWARE UNITED STATES OF AMERICA, ) ) Petitioner, ) ) v. ) Civil Action No. 20-829-MN-CJB ) DELAWARE DEPARTMENT OF ) INSURANCE, ) ) Respondent. ) REPORT AND RECOMMENDATION Presently pending before the Court is a petition (the “Petition”) brought by Petitioner United States of America (the “Government” or “Petitioner”), to enforce an Internal Revenue Service (“IRS”) summons (the “Summons”) served on Respondent Delaware Department of Insurance (“DDOI” or “Respondent”). (D.I. 1) Also pending is DDOI’s motion seeking to quash the Summons,…